Mēru Dandāsana 

Sit in Dandāsana.

Fold the leg at the knees, place the feet on the ground near the body.

Hold the toes with respective index fingers.

Lean little backwards, exhale and lift the legs off the ground.

Stretch the legs as apart as possible.

Keep the spine erect.

Hold the pose with normal breathing for about 20-30 sec.

Bring the legs together.

Inhale, bend the legs at knees and bring the feet to the ground.

Release the toes and straighten the legs.

Come to Dandāsana and relax.